Kerala High Court
Tissan.J.Thachankary vs The Deputy Commissioner(Appeals) on 18 May, 2015
Author: Anu Sivaraman
Bench: Thottathil B.Radhakrishnan, Anu Sivaraman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN
&
THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
TUESDAY, THE 29TH DAY OF MARCH 2016/9TH CHAITHRA, 1938
OP (TAX).No. 10 of 2016 (Q)
----------------------------
AGAINST THE ORDER IN TA 72/2011 of KVAT/AGRL.INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL ADDL.BENCH,KOTTAYAM DATED 18.5.2015
PETITIONER(S):
-------------
TISSAN.J.THACHANKARY
CHAIRMAN, FORT MUNNAR HOTEL,
CHINNAKANAL, IDUKKI.
BY ADVS. SRI.A.A.ZIYAD RAHMAN
SRI.LAL K.JOSEPH
SRI.K.H.ANSAR
RESPONDENT(S):
--------------
1. THE DEPUTY COMMISSIONER(APPEALS)
DEPARTMENT OF COMMERICAL TAXES,
ERNAKULAM-682017.
2. THE COMMERCIAL TAX OFFICER (WC<)
DEPARTMENT OF COMMERCIAL TAXES,
IDUKKI AT KATTAPPANA, IDUKKI DISTRICT-677610.
3. THE INTELLIGENCE OFFICE
SQUAD NO.III, COMMERCIAL TAXES,
IDUKKI AT DEVIKULAM-677610.
4. THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, IDUKKI AT KATTAPANA,
IDUKKI DISTRICT-677610.
5. THE SALES TAX APPELLATE TRIBUNAL
KOTTAYAM-695801.
6. THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO
DEPARTMENT OF COMMERCIAL TAXES,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY Sr.GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN
THIS OP TAX HAVING COME UP FOR ADMISSION ON 29-03-2016,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (TAX).No. 10 of 2016 (Q)
----------------------------
APPENDIX
PETITIONER(S)' EXHIBITS
-----------------------
EXT.P1 : TRUE COPY OF ASSESSEMENT ORDER DT. 30.5.2008.
EXT.P1(a) : TRUE COPY OF THE ASSESSMENT ORDER DT. 15.4.2009.
EXT.P2 : TRUE COPY OF THE JUDGMENT DT. 05.3.2010 IN WPC 7220/2010.
EXT.P3 : TRUE COPY OF THE ORDER DT. 06.4.2011 WHICH WERE SERVED ON
THE PETITIONER ON 21.6.2011 PASSED IN APPEALS BEARING NO. STA
737/2008 (2005-2006).
EXT.P3(a) : TRUE COPY OF THE ORDER DT. 06.4.2011 WHICH WERE SERVED ON
THE PETITIONER ON 21.6.2011 PASSED IN APPEALS BEARING NO. LTA 1/2009
(2006-2007).
EXT.P4 : TRUE COPY OF THE SECOND APPEAL BEFORE THE 5TH RESPONDENT
TRIBUNAL ON 18.8.2011.
EXT.P4(a) : TRUE COPY OF THE SECOND APPEAL BEFORE THE 5TH RESPONDENT
TRIBUNAL ON 18.82011.
EXT.P5 : TRUE COPY OF THE NOTICE DT. 21.7.2011.
EXT.P6 : TRUE COPY OF THE JUDGMENT DT. 24.8.2011 IN WPC 23087/2011.
EXT.P7 : TRUE COPY OF THE ORDER IN TA 71/2011 DT. 18.5.2015.
EXT.P7(a) : TRUE COPY OF THE ORDER IN TA 72/2011 DT. 18.5.2015.
EXT.P8 : TRUE COPY OF THE COMMON JUDGMENT DT. 26.2.2014 IN WA NO.
4/2013 AND WA 520/2013.
RESPONDENT(S)' EXHIBITS
-----------------------
NIL
//TRUE COPY//
P.A.TO JUDGE
ami/
THOTTATHIL B.RADHAKRISHNAN &
ANU SIVARAMAN, JJ.
-------------------------------------
O.P.(Tax)No.10 of 2016
----------------------------------
Dated this the 29th day of March, 2016
J U D G M E N T
Thottathil B.Radhakrishnan, J.
The issues raised by the petitioner, an assessee under the Kerala Tax on Luxuries Act, 1976, stand covered against the assessee by the inter-partes judgment-Ext.P8 relating to previous year. It is submitted that a Special Leave Petition is pending before the Apex Court against that judgment. Ext.P8 was rendered relying on a decision of this Court in Brunton Boatyard v. State of Kerala [2013(4)KLT 37]. That judgment of the Division Bench of this Court was challenged before the Apex Court, it is submitted. The SLP against the judgment in Brunton Boatyard's case has been dismissed, as mentioned by the learned counsel on both sides. We follow Brunton Boatyard's case and do not find any ground to deviate from the conclusions in Ext.P8. We accordingly do not find any ground to interfere with the O.P.(Tax)10/16 2 impugned order of the Tribunal in exercise of authority under Article 227 of the Constitution of India.
This original petition is accordingly dismissed.
Sd/-
THOTTATHIL B.RADHAKRISHNAN JUDGE Sd/-
ANU SIVARAMAN JUDGE ami/29.3.16 //True copy// P.A. to Judge